§ 20-2A-3 - Taxation requirements for student scholarship organizations - Georgia Statutes

State Codes and Statutes

Statutes > Georgia > Title-20 > Chapter-2a > 20-2a-3

O.C.G.A. 20-2A-3 (2010)
20-2A-3. Taxation requirements for student scholarship organizations

(a) Each student scholarship organization must report to the Department of Revenue, on a form provided by the Department of Revenue, by January 12 of each tax year the following:

(1) The total number and dollar value of contributions and tax credits approved; and

(2) A list of donors, including the dollar value of each donation and the dollar value of each approved tax credit.

Such report shall also include a copy of the audit conducted pursuant to paragraph (4) of Code Section 20-2A-2.

(b) The Department of Revenue shall not require any other information from student scholarship organizations, except as expressly authorized in this chapter.

State Codes and Statutes

Statutes > Georgia > Title-20 > Chapter-2a > 20-2a-3

O.C.G.A. 20-2A-3 (2010)
20-2A-3. Taxation requirements for student scholarship organizations

(a) Each student scholarship organization must report to the Department of Revenue, on a form provided by the Department of Revenue, by January 12 of each tax year the following:

(1) The total number and dollar value of contributions and tax credits approved; and

(2) A list of donors, including the dollar value of each donation and the dollar value of each approved tax credit.

Such report shall also include a copy of the audit conducted pursuant to paragraph (4) of Code Section 20-2A-2.

(b) The Department of Revenue shall not require any other information from student scholarship organizations, except as expressly authorized in this chapter.

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > Georgia > Title-20 > Chapter-2a > 20-2a-3

O.C.G.A. 20-2A-3 (2010)
20-2A-3. Taxation requirements for student scholarship organizations

(a) Each student scholarship organization must report to the Department of Revenue, on a form provided by the Department of Revenue, by January 12 of each tax year the following:

(1) The total number and dollar value of contributions and tax credits approved; and

(2) A list of donors, including the dollar value of each donation and the dollar value of each approved tax credit.

Such report shall also include a copy of the audit conducted pursuant to paragraph (4) of Code Section 20-2A-2.

(b) The Department of Revenue shall not require any other information from student scholarship organizations, except as expressly authorized in this chapter.